CT DRS Issues Marketplace Facilitator/Seller Guidance

The Connecticut Department of Revenue Services (CTDRS) has issued OCG-8: Regarding Marketplace Facilitators and Marketplace Sellers, which describes the responsibilities of marketplace facilitators and marketplace sellers in complying with recent Connecticut sales and use tax legislation (Conn. Public Act No. 18-152). As of December 1, 2018, marketplace facilitators are required to collect and remit sales tax on behalf of their marketplace sellers.

Highlights of this publication include:

• Frequently asked questions;
• Definitions of marketplace facilitators and marketplace sellers; and
• Requirements for registering with, and reporting sales, to CTDRS.

CTDRS will update this guidance as it receives additional questions. Questions about the requirements for marketplace facilitators and sellers can be e-mailed to the Legal Division at legal.division@po.state.ct.us.